Who actually appears to be tanking so far, though? I only really see us and Philly (EDIT: maybe Utah, too) who appear to be deliberately taking major steps back.
There are some teams like the Lakers that people are speculating might tank but haven't actually done anything along those lines yet, and some teams that will probably suck naturally, like the Kings, Suns, and Magic, but the vast majority seem to be at least trying to improve. I think this is one of those cases where the narrative is driving the perception.